Maître Lolita RISPAL

Avocat au barreau de l'Aveyron

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit pénal, Procédure civile

Barreau : Aveyron

Adresse : 27 bis avenue Gambetta 12100 MILLAU

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Publié le 17/04/2024

Actualisation imposition des revenus 2023 : montants à déduire pour les avantages en nature et prestations compensatoires

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Lolita RISPAL

Actualisation imposition des revenus 2023 : montants à déduire pour les avantages en nature et prestations compensatoires

Les montants suivants sont mis à jour pour l'imposition des revenus de l'année 2023 :

- les plafonds applicables pour la déduction du revenu imposable des avantages en nature consentis, en l'absence d'obligation alimentaire, aux personnes âgées de plus de 75 ans vivant sous le toit du contribuable ainsi que, par renvoi, ceux applicables pour la déduction des pensions alimentaires versées aux ascendants ou, en cas d'imposition commune des parents, aux descendants : le montant déductible s'élève à 3 968 € pour l'imposition des revenus de 2023.

- les coefficients utilisés pour l'évaluation des versements en capital ouvrant droit à la réduction d'impôt accordée au titre des prestations compensatoires lorsque ces versements résultent de conversions de rente prononcées en 2023.

- Si votre enfant est majeur, vous pouvez bénéficier d’une déduction limitée à un certain montant : maximum 6 674 € pour 2023.

- Si votre enfant est majeur et marié, pacsé et/ou chargé de famille et que vous subvenez seul à ses besoins, vous pouvez bénéficier d’une déduction également limitée : maximum 13 348€ pour 2023.

https://rispal-avocat.com